AKTAX: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AKTAX
Largest movements
- Tangible fixed assets -€14,225
down €14,225 (-20.9%), from €68,048 to €53,823
- Cash +€8,470
up €8,470 (+38.9%), from €21,765 to €30,235
mainly Depreciation (+€14,225) and Net result for the year (+€14,217)
- Receivables within one year +€5,424
up €5,424 (+19.6%), from €27,658 to €33,083
of which Trade receivables: +€7,249
- Debts after one year -€12,304
down €12,304 (-23.6%), from €52,207 to €39,903
- Reserves +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€4,217
up €4,217 (+10.2%), from €41,354 to €45,571
- Trade debts -€3,728
down €3,728 (-61.8%), from €6,034 to €2,306
- Gross operating margin +€14,460
up €14,460 (+59.1%), from €24,461 to €38,921
- Depreciation +€11,765
up €11,765 (+478.2%), from €2,460 to €14,225
- Taxes +€2,874
up €2,874 (+107.1%), from €2,682 to €5,556
- Other operating charges -€2,521
down €2,521 (-64.5%), from €3,907 to €1,386
- Financial charges +€1,877
up €1,877 (+113.0%), from €1,661 to €3,537
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,664 | €117,387 | -€1,277 | -1.1% |
| Fixed assets | 21/28 | €68,294 | €54,069 | -€14,225 | -20.8% |
| Tangible fixed assets | 22/27 | €68,048 | €53,823 | -€14,225 | -20.9% |
| Furniture and vehicles | 24 | €68,048 | €53,823 | -€14,225 | -20.9% |
| Financial fixed assets | 28 | €246 | €246 | = | 0.0% |
| Current assets | 29/58 | €50,370 | €63,318 | +€12,948 | +25.7% |
| Amounts receivable within one year | 40/41 | €27,658 | €33,083 | +€5,424 | +19.6% |
| Trade receivables | 40 | - | €7,249 | +€7,249 | |
| Other amounts receivable | 41 | €27,658 | €25,833 | -€1,825 | -6.6% |
| Cash at bank and in hand | 54/58 | €21,765 | €30,235 | +€8,470 | +38.9% |
| Deferred charges and accrued income | 490/1 | €946 | - | -€946 | |
| Total equity and liabilities | 10/49 | €118,664 | €117,387 | -€1,277 | -1.1% |
| Equity | 10/15 | €41,771 | €55,989 | +€14,217 | +34.0% |
| Contributions | 10/11 | €417 | €417 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €41,354 | €45,571 | +€4,217 | +10.2% |
| Amounts payable | 17/49 | €76,893 | €61,398 | -€15,494 | -20.2% |
| Amounts payable after more than one year | 17 | €52,207 | €39,903 | -€12,304 | -23.6% |
| Financial debts | 170/4 | €52,207 | €39,903 | -€12,304 | -23.6% |
| Amounts payable within one year | 42/48 | €24,686 | €21,496 | -€3,190 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €11,419 | €12,204 | +€785 | +6.9% |
| Trade debts | 44 | €6,034 | €2,306 | -€3,728 | -61.8% |
| Suppliers | 440/4 | €6,034 | €2,306 | -€3,728 | -61.8% |
| Taxes, remuneration and social security | 45 | €7,233 | €6,985 | -€248 | -3.4% |
| Taxes | 450/3 | €7,233 | €6,985 | -€248 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,460 | €14,225 | +€11,765 | +478.2% |
| Other operating charges | 640/8 | €3,907 | €1,386 | -€2,521 | -64.5% |
| Non-recurring operating charges | 66A | €5,845 | - | -€5,845 | |
| Gross operating margin | 9900 | €24,461 | €38,921 | +€14,460 | +59.1% |
| Operating profit (loss) | 9901 | €12,249 | €23,311 | +€11,061 | +90.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,661 | €3,537 | +€1,877 | +113.0% |
| Recurring financial charges | 65 | €1,661 | €3,537 | +€1,877 | +113.0% |
| Profit (loss) for the period before taxes | 9903 | €10,589 | €19,773 | +€9,185 | +86.7% |
| Income taxes | 67/77 | €2,682 | €5,556 | +€2,874 | +107.1% |
| Profit (loss) for the period | 9904 | €7,906 | €14,217 | +€6,311 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,906 | €14,217 | +€6,311 | +79.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.